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NY D85695

December 21, 1998

CLA-2-82:RR:NC:115 D85695


TARIFF NO.: 8201.10.00.00

Ms. Bonnie Gulyas
J.C. Penny Purchasing Corporation
P.O. Box 10001
Dallas, Texas 75301-0001

RE: The tariff classification of a min-shovel from Taiwan.

Dear Ms. Gulyas:

In your letter dated December 17, 1998 you requested a tariff classification ruling.

The sample submitted is mini-shovel with multi purpose cutouts and edgings, in the face of the shovel. The cutouts are designed to perform the functions of the following tools: hatchet edge, pick, saw edge, wrench, hammer, can/bottle opener, and nail puller. The handle is hollow and holds a mini flashlight and PVC cylinder containing a knife, 6 fishing hooks, fishing line, 3 fishing sinkers and 2 sewing needles.

The shovel and handle are made of steel and is stored or carried in a nylon pouch with loop than can attach the shovel to a belt. The sample will be returned as per your request.

The mini-shovel with its many components may be subject to various classifications. However, under the General Rules of Interpretation 3(a) which states that the heading which provides the most specific description shall be preferred to headings providing a more general description. In this case the shovel gives the tool its essential character.

The applicable subheading for the mini-shovel with its hidden components will be 8201.10.00, Harmonized Tariff Schedule of the United States (HTS), which provides for Spades and shovels, and parts thereof. The rate of duty will be 0.6% ad valorem. Effective January 1999 the rate of duty will be free.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).

A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Melvyn Birnbaum at 212-466-5487.


Robert B. Swierupski

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